财产税属于一种传统性的税收政策,虽然当今时代各国的税收体制中并没有再将其作为主体税收,而是将财产税当作是和流转税、所得税一样的辅助性税制。但是财产税对于社会财富的公平分配以及对我国社会经济发展所起到的调节作用依旧是其他税种无法代替的。最近几年来,我国税收学界以及社会公众对于财产税改革的呼声日益增强,财产税改革也成为了我国政府必须做好的一项重要任务。本文分析了财产税的含义以及现阶段财产税制度中存在的问题,最后提出了我国财产税改革的建议。 Property tax belongs to a kind of traditional tax policy. Although the tax system of all countries in the current era does not regard it as the main tax revenue, it regards the property tax as an auxiliary tax system like turnover tax and income tax. However, the fair distribution of property taxes on social wealth and the regulatory role played by China’s social and economic development are still beyond the reach of other taxes. In recent years, the tax academics in our country and the public have been making increasingly louder calls for property tax reform. Property tax reform has also become an important task our government must do well. This article analyzes the meaning of property tax and the existing problems of the property tax system, and finally puts forward the suggestions of property tax reform in our country.